CPA requirements in Arizona
Arizona licenses CPAs through the Arizona State Board of Accountancy. Exam eligibility: 120 semester hours including 24 accounting hours. Licensure: 150 semester hours including 36 accounting hours. Experience: one year (2,000 hours) of paid or volunteer accounting experience.
$79,970
median accountant wage, ArizonaBLS OEWS · May 2025
$88,400
mean annual wageBLS OEWS · May 2025
27,410
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including 24 accounting hours |
| License education | 150 semester hours including 36 accounting hours |
| Experience | One year (2,000 hours) of paid or volunteer accounting experience |
| Ethics requirement | AICPA Professional Ethics exam |
| CPE after licensure | 80 hours per two-year registration period, including four ethics hours |
Compiled 2026-08-02 from the board's published framework. Rules change; Arizona State Board of Accountancy is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Arizona's pathway-bill status was not independently verified at write time; confirm with the board and the NASBA licensure-pathways list. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Certification by reciprocity for substantially equivalent licensees.
Neighbouring sheet: CPA requirements in Colorado. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.